n-14-77.pdf

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2014 Cumulative List of Changes in Plan Qualification Requirements

Notice 2014-77

I. PURPOSE

This notice contains the 2014 Cumulative List of Changes in Plan Qualification
Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007-
44, 2007-2 C.B. 54. The 2014 Cumulative List is to be used by plan sponsors
and practitioners submitting determination letter applications for plans during the
period beginning February 1, 2015 and ending January 31, 2016.

Plans using this Cumulative List will primarily be single employer individually
designed defined contribution plans and single employer individually designed
defined benefit plans that are in Cycle E. Generally an individually designed plan
is in Cycle E if the last digit of the employer identification number of the plan
sponsor is 5 or 0, or if the plan is a § 414(d) governmental plan (including
governmental multiemployer or governmental multiple employer plans) for which
an election has been made by the plan sponsor to treat Cycle E as the second
remedial amendment cycle for the plan.

The list of changes in section IV of this notice does not extend the deadline by
which a plan must be amended to comply with any statutory, regulatory, or
guidance changes. The general deadline for timely adoption of an interim or
discretionary amendment can be found in section 5.05 of Rev. Proc. 2007-44.

II. BACKGROUND

Rev. Proc. 2007-44 sets forth procedures for issuing opinion, advisory, and
determination letters and describes the five-year remedial amendment cycle for
individually designed plans and the six-year remedial amendment cycle for pre-
approved plans. In addition, section 5.05 of Rev. Proc. 2007-44 provides the
deadline for timely adoption of an interim amendment or discretionary
amendment.

Under section 4 of Rev. Proc. 2007-44, the Internal Revenue Service (the
Service) announced its intention to annually publish a Cumulative List to identify
statutory, regulatory, and guidance changes that must be taken into account in
submissions by plan sponsors to the Service requesting opinion, advisory, and
determination letters whose submission period begins on February

1st following
issuance of the Cumulative List.

2

In Notice 2013-84, 2013-52 I.R.B. 822, the Service published the 2013
Cumulative List of Changes in Plan Qualification Requirements (2013 Cumulative
List).
1

III. APPLICATION OF 2014 CUMULATIVE LIST

This notice relates to the determination letter program for individually designed
plans eligible for Cycle E. In accordance with Rev. Proc. 2007-44, the Service
will start accepting determination letter applications for Cycle E individually
designed plans beginning on February 1, 2015. The 12-month submission
period for Cycle E plans will end on January 31, 2016.

The 2014 Cumulative List, set forth in section IV of this notice, informs plan
sponsors of issues the Service has specifically identified for review in
determining whether a plan filing in Cycle E has been properly updated.
Specifically, the 2014 Cumulative List reflects law changes under the Pension
Protection Act of 2006 (PPA ’06), Pub. L. 109-280; the Heroes Earnings
Assistance and Relief Tax Act of 2008 (HEART Act), Pub. L. 110-245; the
Worker, Retiree, and Employer Recovery Act of 2008 (WRERA), Pub. L. 110-
458; the Small Business Jobs Act of 2010 (SBJA), Pub. L. 111-240; the
Preservation of Access to Care for Medicare Beneficiaries and Pension Relief
Act of 2010 (PRA 2010), Pub. L. No. 111-192; the Moving Ahead for Progress in
the 21
st
Century Act (MAP-21), Pub. L. 112-141; the American Taxpayer Relief
Act of 2012 (ATRA), Pub. L. 112-240; the Highway and Transportation Funding
Act of 2014 (HATFA), Pub. L. No. 113-159; and the Cooperative and Small
Employer Charity Pension Flexibility Act (CSEC Act), Pub. L. 113-97.

Except as provided below, the Service will not consider in its review of any
determination letter application for the submission period that begins
February 1, 2015, any:

(1) guidance issued after October 1, 2014;

(2) statutes enacted after October 1, 2014;

(3) qualification requirements first effective in 2016 or later; or

(4) statutory provisions that are first effective in 2015, for which there is no
guidance identified in this notice.

1
For previous cumulative lists, see Notice 2012-76, 2012-52 I.R.B. 775; Notice 2011-97, 2011-52
I.R.B. 923; Notice 2010-90, 2010-52 I.R.B. 909; Notice 2009-98, 2009-52 I.R.B. 974; Notice
2008-108, 2008-2 C.B. 1275; Notice 2007-94, 2007-2 C.B. 1179; Notice 2007-3, 2007-1 C.B.
255; Notice 2005-101, 2005-2 C.B. 1219; and Notice 2004-84, 2004-2 C.B. 1030 for the 2012,
2011, 2010, 2009, 2008, 2007, 2006, 2005, and 2004 Cumulative Lists, respectively.

3

However, in order to be qualified, a plan must comply with all relevant
qualification requirements, not just those on the 2014 Cumulative List.

The Service’s review of a determination letter application filed in the Cycle E
submission period will not consider the 2014 final hybrid plan regulations (other
than the delay in the effective date of certain provisions in the 2010 final hybrid
plan regulations set forth in § 1.411(b)(5)-1(f)(2)(i)(B)) unless (1) the plan has
been amended to satisfy the 2014 final regulations and (2) the determination
letter application indicates that a determination is requested that the plan
complies with those final regulations.

The 2014 Cumulative List includes one item of guidance issued after
October 1, 2014, namely Notice 2014-66, 2014-46 I.R.B. 820, which provides a
special nondiscrimination rule for a qualified defined contribution plan that
provides lifetime income by offering, as investment options, a series of target
date funds (TDFs) that include deferred annuities among their assets, even if
some of the TDFs within the series are available only to older participants.

With respect to matters addressed by proposed regulations identified in the
footnotes of section IV of this notice, the Service’s review of the plan will be
based on a reasonable interpretation of the statute, existing final regulations, or
other published guidance. For this purpose, compliance with proposed
regulations will be treated as meeting that standard. However, a determination
letter cannot be relied on with respect to whether the plan complies with the
proposed regulations.

Terminating plans must include all law changes in effect at the time of
termination. See section 8 of Rev. Proc. 2007-44 regarding plan termination.

IV. 2014 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION
REQUIREMENTS

The following list consists of statutory provisions and associated guidance which
reflect changes to plan qualification requirements. The Service has identified
below the plan qualification requirements that differ from those that were on the
2013 or earlier Cumulative Lists as “(New).”

Items from the 2009 Cumulative List have been deleted from the 2014
Cumulative List. Thus, the 2014 Cumulative List contains the plan qualification
requirements in the 2010, 2011, 2012 and 2013 Cumulative Lists, as well as
additional 2014 plan qualification requirements. The deletions have been made
to enhance the utility of the cumulative list, by removing items that would have
been previously reviewed in the case of a plan that was submitted during the
initial Cycle E submission period (February 1, 2010 – January 31, 2011).
However, if a plan has not been previously reviewed for items on earlier
cumulative lists, the items from the earlier cumulative lists must be taken into

4

account. These items can be found in the 2009 Cumulative List, Notice 2009-
98.
2

1. 401(a):
• Notice 2009-86, 2009-46 I.R.B. 629, provides that the Service and
Treasury intend to amend the normal retirement age regulations to
change the effective date for governmental plans to plan years
beginning on or after January 1, 2013. (2010 C. L.)

• Rev. Rul. 2011-1, 2011-2 I.R.B. 251, revises the generally
applicable rules for group trusts and, if certain requirements are
met, permits the participation in group trusts of custodial accounts
under § 403(b)(7), retirement income accounts under § 403(b)(9),
and governmental retiree benefit plans under § 401(a)(24). This
revenue ruling also modifies the transition relief provided in Rev.
Rul. 2008-40. (2011 C. L.)

• Notice 2012-6, 2012-3 I.R.B. 293, extends and expands the
transition relief provided under Rev. Rul. 2011-1 for certain group
trusts, certain retirement trusts that qualify under the Puerto Rico
Internal Revenue Code that participate in group trusts, and certain
qualified retirement plans that benefit Puerto Rico residents. The
notice also provides additional time for governmental retiree benefit
plans described in § 401(a)(24) to be amended to satisfy the
applicable requirements of Rev. Rul. 2011-1. (2012 C. L.)

• Notice 2012-29, 2012-18 I.R.B. 872, provides that the Service and
Treasury intend to modify the normal retirement age regulations to
clarify that governmental plans that do not provide for in-service
distributions before age 62 do not need to have a definition of
normal retirement age and to modify the age-50 safe harbor rule for
qualified public safety employees. The notice also provides that the
Service and Treasury intend to amend the normal retirement age
regulations to extend the effective date for governmental plans to
annuity starting dates that occur in plan years beginning on or after
the later of (1) January 1, 2015 or (2) the close of the first regular
legislative session of the legislative body with the authority to
amend the plan that begins on or after the date that is 3 months

2
For a § 414(d) governmental plan for which a determination letter application was filed during
Cycle C (which was the plan’s first remedial amendment cycle) but for which the plan sponsor is
now electing to treat Cycle E as its second remedial amendment cycle, the plan has not been
reviewed for the “(New)” items listed on the 2008 Cumulative List , Notice 2008-108, 2008-2 C.B.
1275, and the 2009 Cumulative List, Notice 2009-98, 2009-52 I.R.B. 974, and those items must
now be taken into account.

5

after the final regulations are published in the Federal Register.
(2012 C. L.)

• United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013).
The Supreme Court found that Section 3 of the Defense of
Marriage Act (DOMA), which provides that in determining the
meaning of any Act of Congress, or of any ruling, regulation, or
interpretation of the various administrative bureaus and agencies of
the United States, the word ‘marriage’ means only a legal union
between one man and one woman as husband and wife, and the
word ‘spouse’ refers only to a person of the opposite sex who is a
husband or a wife, is unconstitutional because it violates the
principles of equal protection. (2013 C. L.)

• Rev. Rul. 2013-17, 2013-38 I.R.B. 201, provides that for Federal
tax purposes, the terms “spouse,” “husband and wife,” “husband,”
and “wife” include an individual married to a person of the same sex
if the individuals are lawfully married under state law, and the term
“marriage” includes such a marriage between individuals of the
same sex and the Service adopts a general rule recognizing a
marriage of same-sex individuals that was validly entered into in a
state whose laws authorize the marriage of two individuals of the
same sex even if the married couple is domiciled in a state that
does not recognize the validity of same-sex marriages. (2013 C.
L.)

• Rev. Rul. 2014-9, 2014-17 I.R.B. 975, provides procedures a plan
administrator may use in order to reasonably conclude that an
amount is a valid rollover contribution. (New)

• Notice 2014-19, 2014-17 I.R.B. 979, provides guidance on the
application (including the retroactive application) of the decision in
United States v. Windsor, and the holdings of Rev. Rul. 2013-17, to
retirement plans qualified under § 401(a). (New)

• Rev. Rul. 2014-24, 2014-37 I.R.B. 529, modifies the list of group
trust retiree benefit plans eligible to participate in group trusts
described in Rev. Rul. 81-100, as modified by Rev. Rul. 2011-1 and
Notice 2012-6, to include trusts of certain retirement plans qualified
only under the Puerto Rico Code, clarifies that assets held by
certain separate accounts maintained by insurance companies may
be invested in those group trusts, and provides limited transition
relief. (New)

6

2. 401(a)(4):
• Notice 2014-5, 2014-2 I.R.B. 276, provides temporary
nondiscrimination relief for certain "closed" defined benefit pension
plans. (New)

• Notice 2014-66, 2014-46 I.R.B. 820, provides a special
nondiscrimination rule for a qualified defined contribution plan that
provides lifetime income by offering, as investment options, a series
of target date funds (TDFs) that include deferred annuities among
their assets, even if some of the TDFs within the series are
available only to older participants. (New)

3. 401(a)(9):
• WRERA § 201(a) added § 401(a)(9)(H) which provides a
suspension of the required minimum distribution rules for 2009
applicable to defined contribution plans. (2010 C. L.)
• Notice 2009-82, 2009-41 I.R.B. 491, provides guidance relating
to the suspension of the required minimum distribution rules for
2009 applicable to defined contribution plans. (2010 C. L.)

• Final regulations that provide a limited modification of the required
minimum distribution rules for tax-qualified defined contribution
plans holding qualifying longevity annuity contracts were published
on July 2, 2014 (79 Fed. Reg. 37633). (New)

4. 401(a)(22):
• Notice 2011-19, 2011-11 I.R.B. 550, provides that the terms readily
tradable on an established securities market and readily tradable
on an established market mean employer securities that are readily
tradable on an established securities market within the meaning of
§ 1.401(a)(35)-1(f)(5) for purposes of § 401(a)(22). Notice 2011-19
is effective for plan years that begin on or after January 1, 2012,
except for certain plans that have a delayed effective date.
(2011 C. L.)

5. 401(a)(28)(C):
• Notice 2011-19 provides that the terms readily tradable on an
established securities market and readily tradable on an
established market mean employer securities that are readily
tradable on an established securities market within the meaning of
§ 1.401(a)(35)-1(f)(5) for purposes of § 401(a)(28)(C). Notice
2011-19 is effective for plan years that begin on or after
January 1, 2012, except for certain plans that have a delayed
effective date. (2011 C. L.)

7

6. 401(a)(35):

• Notice 2009-97, 2009-52 I.R.B. 972, extends the deadline to amend
for § 401(a)(35) to the last day of the first plan year that begins on
or after January 1, 2010. (2010 C. L.)

• Final regulations under § 401(a)(35) were published on
May 19, 2010 (75 Fed. Reg. 27927). (2010 C. L.)

• Notice 2013-17, 2013-20 I.R.B. 1082, provides relief from anti-
cutback rules for an amendment to an ESOP that becomes subject
to the diversification requirements of § 401(a)(35) to eliminate all in-
service distribution options previously used to satisfy the
diversification requirements of § 401(a)(28)(B)(i). (2013 C. L.)

7. 401(a)(37):
• HEART Act § 104(a) added § 401(a)(37) with respect to benefits
payable on the death of a plan participant while performing qualified
military service. (2010 C. L.)
• Notice 2010-15, 2010-6 I.R.B. 390, provides guidance regarding
HEART Act § 104(a). (2010 C. L.)

8. 401(k) & 401(m):
• Notice 2010-15 provides guidance regarding HEART Act § 107,
which extends the applicability of the qualified reservist distribution
to individuals ordered or called to active duty after December 31,
2007. (2010 C. L.)

• Final regulations that provide guidance on permitted mid-year
reductions or suspensions of safe harbor nonelective contributions
in certain circumstances for amendments adopted after May 18,
2009 and revise the requirements for permitted mid-year reductions
or suspensions of safe harbor matching contributions for plan years
beginning on or after January 1, 2015 were published on November
15, 2013 (78 Fed. Reg. 68735). (2013 C. L.)

• Notice 2014-37, 2014-24 I.R.B. 1100, provides guidance on a mid-
year amendment to a § 401(k) safe harbor plan or § 401(m) safe
harbor plan to reflect the outcome of United States v. Windsor,
pursuant to Notice 2014-19. (New)

8

9. 402(a):
• Final regulations clarifying the rules regarding the tax treatment of
payments by qualified retirement plans for accident or health
insurance were published on May 12, 2014 (79 Fed. Reg. 26838).
(New)

10. 402(c)(2):
• Notice 2014-54, 2014-41 I.R.B. 670, provides rules for allocating
pretax and after-tax amounts among disbursements that are made
to multiple destinations from a qualified plan described in § 401(a).
(New)

11. 402A:
• SBJA § 2112 added § 402A(c)(4) which permits rollovers of
otherwise distributable amounts from a plan account other than a
designated Roth account to the plan’s designated Roth account.
(2010 C. L.)

• Notice 2010-84, 2010-51 I.R.B. 872, provides guidance
regarding § 402A(c)(4). (2010 C. L.)

• ATRA § 902 added § 402A(c)(4)(E), which provides that rollovers
from a plan account to the plan’s designated Roth account can
include a rollover of an otherwise nondistributable amount. (2013
C. L.)

• Notice 2013-74 provides guidance regarding § 402A(c)(4)(E)
and also provides guidance that applies to all in-plan Roth
rollovers under § 402A(c)(4). (2013 C. L.)

• Notice 2014-54, 2014-41 I.R.B. 670, provides rules for allocating
pretax and after-tax amounts among disbursements that are made
to multiple destinations under tax-favored retirement plans. (New)

• Proposed regulations under § 402A were published on September
19, 2014 (79 Fed. Reg. 56310) with respect to the tax treatment of
distributions from designated Roth accounts under tax-favored
retirement plans. (New)

12. 409:
• Notice 2011-19 provides that the terms readily tradable on an
established securities market and readily tradable on an
established market mean employer securities that are readily
tradable on an established securities market within the meaning of
§ 1.401(a)(35)-1(f)(5) for purposes of § 409(h)(1)(B) and § 409(l).
Notice 2011-19 is effective for plan years that begin on or after

9

January 1, 2012, except for certain plans that have a delayed
effective date. (2011 C. L.)

13. 411(a):
• Rev. Rul. 2012-4, 2012-8 I.R.B. 386, describes whether a qualified
defined benefit pension plan that accepts a direct rollover of an
eligible rollover distribution from a qualified defined contribution
plan maintained by the same employer satisfies §§ 411 and 415 in
a case in which the defined benefit plan provides an annuity
resulting from the direct rollover. (2012 C. L.).

14. 411(a)(13):
• Notice 2009-97 extends the deadline for amending cash balance
and other applicable defined benefit plans, within the meaning of
§ 411(a)(13)(C), to meet the requirements of § 411(a)(13) (other
than § 411(a)(13)(A)) to the last day of the first plan year that
begins on or after January 1, 2010. (2010 C. L.)

• Final Regulations under § 411(a)(13) were published on
October 19, 2010 (75 Fed. Reg. 64123).
3
( 2010 C. L.)

• Notice 2010-77, 2010-51 I.R.B. 851, extends the deadline for
amending cash balance and other applicable defined benefit plans,
within the meaning of § 411(a)(13)(C), to meet the requirements of
§ 411(a)(13) (other than § 411(a)(13)(A)) to the last day of the first
plan year that begins on or after January 1, 2011. (2010 C. L.)

• Notice 2011-85, 2011-44 I.R.B. 605, extends the deadline for
adopting an interim or discretionary amendment under § 411(a)(13)
(other than § 411(a)(13)(A)). (2011 C. L.)

• Notice 2012-61, 2012-42 I.R.B. 479, provides that certain
provisions in the 2010 final hybrid plan regulations will not be
effective for plan years beginning before January 1, 2014.
(2012 C. L.)

• Amendments to the final regulations under § 411(a)(13) (which
were included in the 2010 C. L.) were published on September 19,
2014 (79 Fed. Reg. 56442). (New)

15. 411(b)(1):

3
Proposed regulations under § 411(a)(13) were published on October 19, 2010 (75 Fed. Reg.
64197) and can be relied upon until the 2014 final hybrid plan regulations become effective.

10

• Final regulations under § 411(b)(1) with respect to a variable
interest crediting rate that potentially can be negative in any given
year were published on September 19, 2014 (79 Fed. Reg. 56442).
(New)
4

16. 411(b)(5):
• Notice 2009-97 extends the deadline for amending cash balance
and other applicable defined benefit plans, within the meaning of
§ 411(a)(13)(C), to meet the requirements of § 411(b)(5) to the last
day of the first plan year that begins on or after January 1, 2010.
(2010 C. L.)

• Final Regulations under § 411(b)(5) were published on
October 19, 2010 (75 Fed. Reg. 64123).
5
( 2010 C. L.)

• Notice 2010-77 extends the deadline for amending cash balance
and other applicable defined benefit plans, within the meaning of
§ 411(a)(13)(C), to meet the requirements of § 411(b)(5) to the last
day of the first plan year that begins on or after January 1, 2011.
(2010 C. L.)

• Notice 2011-85 announces that the Treasury Department and the
Service intend to amend the 2010 final hybrid plan regulations to
postpone the effective/applicability date of § 1.411(b)(5)-1(d)(1)(iii),
(d)(1)(vi), and (d)(6)(i) to plan years that begin on or after a date to
be specified in those regulations that is not earlier than January 1,
2013. This notice also extends the deadline for adopting an interim
or discretionary amendment under § 411(b)(5). ( 2011 C. L.)

• Notice 2012-61 provides that certain provisions in the 2010 final
hybrid plan regulations will not be effective for plan years beginning
before January 1, 2014. (2012 C. L.)

• Amendments to the final regulations under § 411(b)(5) (which were
included in the 2010 C. L.) were published on September 19, 2014
(79 Fed. Reg. 56442). (New)

17. 411(d)(6):
• Final Regulations under § 411(d)(6), which provide an additional
limited exception to the anti-cutback rules in the case of a plan
sponsor who is a debtor in a bankruptcy proceeding, were

4
Proposed regulations under § 411(b)(1) were published on October 19, 2010 (75 Fed. Reg.
64197) and can be relied upon until the 2014 final hybrid plan regulations become effective.
5
Proposed regulations under § 411(b)(5) were published on October 19, 2010 (75 Fed. Reg.
64197) and can be relied upon until the 2014 final hybrid plan regulations become effective.

11

published on November 8, 2012 (77 Fed. Reg. 66915). (2012 C.
L.)

• Notice 2013-17 provides relief from anti-cutback rules for an
amendment to an ESOP to eliminate all in-service distribution
options previously used to satisfy the diversification requirements of
§ 401(a)(28)(B)(i). (2013 C. L.)

18. 414(u):
• HEART Act § 104(b) amended § 414(u) by adding § 414(u)(9)
regarding how a plan may provide benefit accruals for a person
who dies or becomes disabled while performing qualified military
service. (2010 C. L.)

• Notice 2010-15 provides guidance regarding HEART Act
§ 104(b). (2010 C. L.)

• HEART Act § 105(b)(1) added § 414(u)(12) with respect to the
treatment of differential wage payments during the period a person,
while on active duty, is performing service in the uniformed
services. (2010 C. L.)

• Notice 2010-15 provides guidance regarding HEART Act
§ 105(b)(1). (2010 C. L.)

19. 414(x):
• PPA ’06 § 903(a) added § 414(x) with respect to special rules for
eligible combined plans that consist of a defined benefit plan and a
qualified cash or deferred arrangement. (2010 C. L.)

20. 415:
• Rev. Rul. 2012-4 describes whether a qualified defined benefit
pension plan that accepts a direct rollover of an eligible rollover
distribution from a qualified defined contribution plan maintained by
the same employer satisfies §§ 411 and 415 in a case in which the
defined benefit plan provides an annuity resulting from the direct
rollover. (2012 C. L.)

• Proposed regulations under § 415 were published on November
15, 2013 (78 Fed. Reg. 68780) with respect to amounts paid to an
Indian tribe member as remuneration for services performed in a
fishing rights-related activity. (New)

21. 417:
• Rev. Rul. 2012-3, 2012-6 I.R.B. 383, describes how the qualified
joint and survivor annuity (“QJSA)”) and the qualified preretirement

12

survivor annuity (“QPSA”) rules, described in §§ 401(a)(11) and
417, apply when a deferred annuity contract is purchased under a
profit sharing plan. (2012 C. L.)

22. 420:
• MAP-21 §§ 40241 and 40242 amend § 420 to extend the
provisions relating to transfers of excess pension assets to retiree
health accounts and to expand those provisions to allow transfers
to retiree group term life insurance accounts. (2012 C. L.)

23. 431(b)(8):
• PRA 2010 § 211(a)(2) added § 431(b)(8), which provides two
special funding rules available to multiemployer plans. ( 2011 C. L.)

• Notice 2010-83, 2010-51 I.R.B. 862, provides guidance with
respect to the special funding rules under § 431(b)(8).
(2011 C. L.)

24. 436:
6

• Section 1.436-1 provides guidance on the application of § 436,
which provides a series of limitations on the accrual and payment of
benefits under underfunded single employer defined benefit plans.
(2012 C. L.)

• Notice 2011-3, 2011-2 I.R.B. 263, provides guidance on the special
rules relating to the relaxation of § 436 rules that were included in
the funding relief for single employer defined benefit pension plans
under PRA 2010. (2012 C. L.)

• Notice 2011-96, 2011-52 I.R.B. 915, provides a sample plan
amendment that plan sponsors may adopt to satisfy § 436
regarding limitations on the accrual and payment of benefits. The
notice also extends both the deadline to amend a plan to satisfy
§ 436 and the period during which such an amendment is eligible
for relief from the anti-cutback requirements of § 411(d)(6).
(2012 C. L.)

• Notice 2012-70, 2012-51 I.R.B. 712, extends the deadline, as set
forth in Notice 2011-96, to amend a defined benefit plan to satisfy
the requirements of § 436 and provides associated relief from the
requirements of § 411(d)(6). (2012 C. L.)

6
Notice 2012-61 and Notice 2014-53, 2014-43 I.R.B.737, provide guidance on the application of
MAP-21 and HATFA. Notice 2012-55, 2012-36 I.R.B. 332, and Notice 2013-11, 2013-11 I.R.B.
610, provide guidance on the 25-year average segment rates under MAP-21.

13

• CSEC Act § 202 exempted certain cooperative and small employer
charity pension plans from the limitations of §§ 436 and 401(a)(33),
and provided new funding rules for these plans. (New)

The following guidance contains sample or model amendments: Notice 2009-82
(suspension of the minimum distribution requirement for 2009); Rev. Rul. 2011-1
(group trusts); and Notice 2011-96 (limitations on the accrual and payment of
benefits under underfunded single employer defined benefit plans).

DRAFTING INFORMATION
The principal author of this notice is Patrick Gutierrez of the Employee Plans, Tax
Exempt and Government Entities Division. For further information regarding this
notice, please contact the Employee Plans taxpayer assistance answering
service at 1-877-829-5500 (a toll free number) or e-mail Mr. Gutierrez at
RetirementPlanQuestions@irs.gov
.